DuPont Decomposition

Why does MAXHEALTH earn its ROE?

Breaking down Return on Equity into profitability, efficiency, and leverage.

ROE = Net Margin × Asset Turnover × Equity Multiplier

11.5% = 15.6% × 0.45 × 1.62

Latest: FY2025

Profitability

Net Margin

15.6%

20.7% →15.6%

How much profit per ₹ of revenue

Efficiency

Asset Turnover

0.45x

0.12x →0.45x

Revenue per ₹ of assets

Leverage

Equity Multiplier

1.62x

1.36x →1.62x

Assets funded by equity vs debt

Trend Analysis

ROE improved by 8.1 pp over 3 years. Driven by net margin declining (20.7% → 15.6%), asset turnover improving (0.12x → 0.45x), leverage rising (1.36x → 1.62x).

Historical Decomposition

Last 3 years

YearRevenuePATNet MarginAsset TOLeverageROE
FY20230Cr0Cr20.7%0.121.363.4%
FY20240Cr0Cr17.7%0.121.433.0%
FY20250Cr0Cr15.6%0.451.6211.5%

How to read DuPont

  • Rising ROE from margin = pricing power, operational improvement (good)
  • Rising ROE from turnover = better asset utilization (good)
  • Rising ROE from leverage = more debt, amplified risk (caution)
  • Falling ROE across all three = structural deterioration (red flag)

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DuPont decomposition from audited annual financials. Factual analysis, not investment advice.